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The Associate Commissioners of Assessing shall have the powers and perform the duties conferred or imposed by law on the Assessor in existence immediately prior to the taking effect of this Section with respect, in the case of the Associate Commissioner of Assessing for Motor Vehicle Excises, to Motor Vehicle Excise Taxes and in the case of the Associate Commissioner of Assessing for Poll Taxes, to Poll Taxes, and shall also have the powers and perform the duties, from time to time, conferred or imposed on Assessors of cities in the commonwealth by General Laws applicable to Boston with respect, in the case of the Associate Commissioner of Assessing for Motor Vehicle Excises, to Motor Vehicle Excise Taxes, and in the case of the Associate Commissioner of Assessing for Poll Taxes, to Poll Taxes. In addition, each Associate Commissioner of Assessing may, at such time as he or she shall have been so authorized by written designation signed by the Commissioner of Assessing, approved by the Mayor and filed with the City Clerk and such authorization shall not have been revoked in like manner, exercise the powers and perform the duties of Commissioner of Assessing in relation to such matters as may be specified in such designation. In the event of the absence, disability or vacancy in Office of an Associate Commissioner of Assessing, the powers and duties conferred or imposed upon him or her by or under this Section shall be exercised and performed by the other Associate Commissioner of Assessing.
(Ord. 1961 c. 1 § 4; Rev. Ord. 1961 (Sup. 1971) c. 5 § 3; CBC 1975 Ord. T6 § 102; CBC 1985 6-2.3)
Cross-reference:
M.G.L. Chapter 59; M.G.L. Chapter 60A, Section 2
Editor’s note:
By St. 1963 C. 160, the poll tax was abolished.
(A) There shall be in the Assessing Department a Board, known as the Board of Review, consisting of:
(1) Such person in the service of the Real Estate Appraisal Division of the Assessing Department as the Mayor, by a writing filed with the City Clerk after the commencement of a municipal year, shall designate to serve ex officio on said Board at his or her pleasure during such year, who, while so serving, shall be Chair of said Board;
(2) Such person in the service of the Statistical Research Division of the Assessing Department as the Mayor in like manner shall designate to serve ex officio on said Board at his or her pleasure during such year; and
(3) Such person as the Mayor shall appoint from the public at large to serve on said Board for a term expiring on the first Monday of the January following the next biennial municipal election at which a Mayor is elected.
(B) It shall be the duty of the Board of Review to review every application for the abatement of a Real Estate or Personal Property Tax and report to the Commissioner of Assessing its findings and recommendations with respect thereto, including such suggestion for settlement, if any, as, after discussion with the applicant, the Board may think proper.
(Ord. 1961 c. 1 § 4; Rev. Ord. 1961 (Sup. 1971) c. 5 §§ 2, 4; CBC 1975 Ord. T6 § 103; CBC 1985 6-2.4)
Every application for abatement filed with the Assessing Department shall be deemed to be filed with, and shall be forthwith transmitted to, in the case of an application for the abatement of a Real Estate or Personal Property Tax, the Commissioner of Assessing, in the case of an application for the abatement of a Motor Vehicle Excise Tax, the Associate Commissioner of Assessing for Motor Vehicle Excises, and in the case of an application for the abatement of a Poll Tax, the Associate Commissioner of Assessing for Poll Taxes.
(Ord. 1961 c. 1 § 4; Rev. Ord. 1961 (Sup. 1971) c. 5 §§ 3, 5; CBC 1975 Ord. T6 § 104; CBC 1985 6-2.5)
Editor’s note:
By St. 1963 C. 160, the poll tax was abolished.
(A) Appointment, term, powers and duties. There shall be in the city a Department, known as the Treasury Department, which shall be under the charge of an Officer, known as the Collector-Treasurer, appointed by the Mayor for a term expiring on the first Monday on the January following the next biennial municipal election at which a Mayor is elected, who shall have the powers and perform the duties, from time to time, conferred or imposed on him or her by law, shall also have the powers and perform the duties conferred or imposed by law on the City Collector and the City Treasurer immediately prior to the taking effect of Chapter 2 of the Ordinances of 1954 (including the powers and duties conferred or imposed by Section 7 of Chapter 434 of the Acts of 1943), and shall further have the powers and perform the duties, from time to time, conferred or imposed on Collectors of Taxes and Treasurers of Cities in the commonwealth by General Laws applicable to Boston.
(B) Survey of properties. The Collector- Treasurer shall annually conduct a complete survey of all properties located in the city which carry a tax delinquent designation and determine the reasons or circumstances for such delinquency and further determine and cause to be executed those remedies the city may provide.
(St. 1821 c. 110 § 18; St. 1854 c. 448 § 42; St. 1875 c. 176 § 1; St. 1909 c. 490 Part II; St. 1912 c. 272; Ord. 1954 c. 2 § 64; Ord. 1954 c. 6 § 2; Rev. Ord. 1961 c. 25 § 1; CBC 1975 Ord. T6 § 150; Ord. 1983 c. 10; CBC 1985 6-3.1)
Cross-reference:
St. 1943 c. 434 § 7
There shall be in the Treasury Department a Treasury Division and a Collecting Division; and the Collector-Treasurer shall, with the written approval of the Mayor in each instance, appoint for each Division a First Assistant Collector-Treasurer and a Second Assistant Collector-Treasurer, each of whom shall be sworn to the faithful performance of his or her duties. The First Assistant Collector-Treasurer for each Division, and in the event of his or her absence or disability or of vacancy in his or her Office the Second Assistant Collector-Treasurer for such Division, shall have charge under the Collector-Treasurer of such Division. Each of said Assistant Collector-Treasurers shall perform under the direction of the Collector-Treasurer such other duties as shall, from time to time, be assigned to him or her by the Collector-Treasurer, and may, at such times as he or she shall have been so authorized by written designation signed by the Collector-Treasurer, approved by the Mayor and filed with the City Clerk and such authorization shall not have been revoked in like manner, exercise the powers and perform the duties of Collector-Treasurer in relation to such matters as may be specified in such designation; provided that a Second Assistant Collector-Treasurer may be authorized to exercise all the powers and perform all the duties of the Collector-Treasurer only when there is absence or disability or vacancy in Office in the case of the Collector-Treasurer, the First Assistant Collector-Treasurer for the Treasury Division and the First Assistant Collector-Treasurer for the Collecting Division.
(Ord. 1954 c. 6 § 1; Rev. Ord. 1961 c. 25 § 2; CBC 1975 Ord. T6 § 151; CBC 1985 6-3.2)
The Collector-Treasurer may appoint such Deputy Collectors (including a Chief Deputy Collector) as the service may be found to require, who shall have like power as the Collector-Treasurer to receive any tax, assessment, account, debt or claim payable to the city or county and to serve any bill, demand, notice or other paper of the Collector-Treasurer and make affidavit of the manner of such service, and, in addition thereto, shall have power to give notice of, serve and execute any warrant committed to him or her by the Collector-Treasurer under M.G.L. Chapter 60, Section 34, and in the service and execution thereof shall have all the powers and duties of a Collector of Taxes.
(Rev. Ord. 1961 c. 25 § 3; CBC 1975 Ord. T6 § 152; CBC 1985 6-3.3)
Cross-reference:
M.G.L. Chapter 60, Section 34
The Collector-Treasurer shall require from each of his or her subordinates, before each enters upon the duties of his or her Office or position and annually thereafter and at such other times as the Collector- Treasurer shall determine, for the faithful discharge of his or her duties and trusts and the safe custody and lawful disposition of all money and other property belonging to the city or county which may come into his or her possession, a bond running to the Collector-Treasurer with a surety company authorized to transact business in the commonwealth as surety in the penal sum, in the case of an Assistant Collector-Treasurer, of $200,000, and in the case of every other permanent employee, of not less than $5,000 nor more than $50,000 as the Collector-Treasurer shall in each case prescribe.
(Rev. Ord. 1961 c. 25 § 4; CBC 1975 Ord. T6 § 153; CBC 1985 6-3.4)
Cross-reference:
Ord. ss 5-5.6
The Collector-Treasurer shall collect and receive all taxes and assessments payable to the city or county, whether committed to him or her or outstanding at the time of his or her appointment. He or she shall also collect and receive all accounts, debts and claims payable to the city or county, and in the collection thereof shall have all the remedies provided by M.G.L. Chapter 60, Sections 35, 36 and 93. He or she shall further collect and receive, except where other provision is made, all other money to be paid to, or for the use of, the city or the county. He or she shall have custody of all leases from the city. He or she shall, whenever a water rate is paid, immediately notify the Commissioner of Public Works of such payment.
(Ord. 1941 c. 6; Rev. Ord. 1961 c. 25 § 5; CBC 1975 Ord. T6 § 154; CBC 1985 6-3.5)
Cross-reference:
Ord. ss 11-6.6; Statutes, Title 11 §§ 150, 172, 177
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